GST rate on repair of roller

[KARAN VERMA]

Sir

I am sending my roller for repair to job worker having cost ₹ 10 lakhs.

Now, my question is which job work rate 18% or 12% will be applicable on this.

[KASTURI SETHI]

GST rate on repair services is 18% under SAC No. 9987. Repair is not job work. There is a difference between both terms. Job work is classified under SAC 9988. AAR decision is available on this issue where both the terms have been distinguished. Easily traceable on google.

[Ganeshan Kalyani]

The supplier of service i.e. the vendor who will repair will have to charge GST if his turnover crosses the threshold limit.

AI Summary

GST rate for repair services applies distinctly from job work; supplier must charge GST if turnover exceeds threshold. Repair services are classified separately from job work and attract the GST rate applicable to repairs (classified under SAC for repair services) rather than the SAC for job work. An AAR distinction supports treating repair as a distinct taxable service. The supplier performing the repair must charge GST when the supplier's aggregate turnover exceeds the registration threshold, and proper documentation should record the activity as repair to ensure correct GST invoicing and rate application.